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The tariff classification of a decorative agglomerated stone article from China
Issued June 12, 2006 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardM8 M83994 (June 12, 2006)
Tariff classification
HTS codes: 6810.99.0000
Headings: 6810
Product description
The subject article, designated in your letter as “Funny Tree Face Tea Light Holder” – item number 54490, is a decorative agglomerated stone article in the form of a hollow tree trunk. The exterior surface of the tree trunk has large “googly” eyes, a large nose and a cutout mouth. A three-dimensional squirrel is featured climbing the trunk. The overall measurements are 5 ¼” in length x 4 ¼” in width x 5 ¼” in height. The hollow opening allows for placement of a tealight candle. Although this article can accommodate a tealight candle, the candle serves to enhance the decorative appeal of the article. The amount of light emitted is minimal. Therefore this product is not regarded as a candleholder. You indicated in your letter that this article is composed of natural limestone powder agglomerated with plastics material.
CBP rationale
The applicable subheading for the decorative agglomerated stone article will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other.
Full text
NY M83994 June 12, 2006 CLA-2-68:RR:NC:1:126 M83994 CATEGORY: Classification TARIFF NO.: 6810.99.0000 Ms. Francine Marcoux Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a decorative agglomerated stone article from China Dear Ms. Marcoux: In your letter dated May 16, 2006, you requested a tariff classification ruling. A representative sample was submitted with your ruling request. The subject article, designated in your letter as “Funny Tree Face Tea Light Holder” – item number 54490, is a decorative agglomerated stone article in the form of a hollow tree trunk. The exterior surface of the tree trunk has large “googly” eyes, a large nose and a cutout mouth. A three-dimensional squirrel is featured climbing the trunk. The overall measurements are 5 ¼” in length x 4 ¼” in width x 5 ¼” in height. The hollow opening allows for placement of a tealight candle. Although this article can accommodate a tealight candle, the candle serves to enhance the decorative appeal of the article. The amount of light emitted is minimal. Therefore this product is not regarded as a candleholder. You indicated in your letter that this article is composed of natural limestone powder agglomerated with plastics material. The applicable subheading for the decorative agglomerated stone article will be 6810.99.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of…artificial stone, whether or not reinforced: other articles: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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